SMT. VEENA AGARWAL,KANPUR V. ASSESSING OFFICER (SPECIAL RANGE), KANPUR

ITA 195/LKW/2023

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Smt. Veena Agarwal, engaged in the business of trading cloths under the name V.K. Enterprises, filed an appeal against the order of the Commissioner of Income Tax (CIT) which had dismissed her earlier appeal. The dispute arose from the CPC's adjustment of her declared income for the assessment year 2020-21, where it disallowed a sum of Rs.24,22,448 under section 36(1)(va) of the Income Tax Act, based on information in Form No.3CD. The assessee contended that the payments towards ESI/PF were made on time, although this was not initially mentioned in the audit report. The Tribunal, after hearing the Departmental Representative for Revenue and considering the materials on record, decided to remand the matter back to the CPC for a fresh assessment of the timing of the ESI/PF payments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711715 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2020-2021
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMIT KUMAR
• Keywords: Condonation of delay; Set aside

Judgement Text

"I.T.A. No.195/Lkw/2023 Assessment Year:2020-21 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.195/Lkw/2023 Assessment year:2020-21 Smt. Veena Agarwal, 49/8-9, Sankat Mochan Bhawan, Generalganj, Kanpur. PAN:ACHPA3569M Vs. Dy.C.I.T., Circle-1(1)(1), Kanpur. (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. This appeal vide I.T.A. No.195/Lkw/2023 has been filed by the assessee for assessment year 2020-21 against impugned appellate order dated 10/05/2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1052720988(1) of Commissioner of Income Tax [“CIT” for short]. 2. This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has Appellant by None Respondent by Shri Amit Kumar, D.R. Printed from counselvise.com I.T.A. No.195/Lkw/2023 Assessment Year:2020-21 2 requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing. 3. The facts of the case, in brief, are that the assessee is an individual and is engaged in the business of trading of cloths, suiting, shirtings etc. under the name and style as V. K. Enterprises. The assessee has filed her return of income on 30/12/2020 declaring total income of Rs.4,34,39,040/- which was processed u/s 143(1) of the Act by CPC on 29/11/2021 at total income of Rs.4,59,32,212/- by making disallowance of Rs.24,22,448/- under section 36(1)(va) of the Act on the basis of information contained in Form No.3CD. Aggrieved, the assessee carried the matter in appeal before the learned CIT(A) who has dismissed the appeal of the assessee. Aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal. 4. At the time of hearing before us, assessee was represented by none. We have heard learned D.R. for Revenue and have perused the materials on record. The assessee’s grievance is that the CPC was not justified in not accepting the claim of the assessee that the payment towards ESI/PF was made in time. The learned CIT(A) has also not considered the submissions made before him that ESI/PF was paid in time, though the same was not mentioned in audit report. However, later on the same was arranged and was furnished before the learned CIT(A) during appellate proceeding. 5. In view of the foregoing, we set aside the impugned appellate order dated 10/05/2023 of the learned CIT(A) and remand the issue back to CPC to pass order afresh after verifying whether the payment towards ESI/PF Printed from counselvise.com I.T.A. No.195/Lkw/2023 Assessment Year:2020-21 3 was made in time, as claimed by the assessee, and in accordance with law after providing reasonable opportunity to the assessee. 6. In the result, the appeal of the assessee stands allowed for statistical purposes. (Order pronounced in the open court on 23/07/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:23/07/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "